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  • IBI JAVEA
    reporting requirements for assets located outside of Spain Leave a comment Make sure you enter the required information where indicated HTML code is not allowed Message enter your message here Name Email Website URL Enter the two words you see below back to top Search Tags AEAT ASSETS BRITISH CHARITY CITIZENS CITY HALL ECONOMY EU EVASION FACTA FISCAL INTERNATIONAL TAX FRAUD JAVEA LAW LAWYERS LEGAL NON RESIDENT NO RESIDENTS OCDE

    Original URL path: http://www.lextax.es/index.php/en/news/item/12-ibi-javea (2016-04-30)
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  • Displaying items by tag: REFUND
    it Published in Tax Read more Search Tags AEAT ASSETS BRITISH CHARITY CITIZENS CITY HALL ECONOMY EU EVASION FACTA FISCAL INTERNATIONAL TAX FRAUD JAVEA LAW LAWYERS LEGAL NON RESIDENT NO RESIDENTS OCDE PROPERTY SALES REFUND REPORTING SPAIN STOLEN SUPREME COURT TAX TAXES TAX FRAUD TAX RETURN UK Category Lawyers 7 Legal 1 Tax 3 Economy 3 LEXTAX CONSULTING Lawyers Advisors Carrer D Avall 31 03730 Jávea Alicante España T 34

    Original URL path: http://www.lextax.es/index.php/en/news/itemlist/tag/REFUND (2016-04-30)
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  • Partial refund of past IBI receipts and other taxes calculated on the rateable value of properties
    Non Residents You therefore may want to consider making a claim for the refund of amounts overpaid in respect of these taxes in prior years In the case of IBI we recommend that you can make a claim to the Jávea Town Hall in respect of the amount unduly paid in 2006 to 2011 However please note that on a strict interpretation of the law it may only be possible to go back 4 years prior the filing of the application In respect of the other taxes the particular 4 year period subject to the refund claim depends on when the application is finally presented As an example at the time of writing 13 09 2012 claims can be made in respect of the following taxes Tax on the Increment of Value of Urban Land IIVTNU Transfers made from 13 08 2008 Inheritance and Gift Tax Date of death from 13 03 2008 and donations from 13 08 2008 Income Tax of Individuals applicable to owners of a second home in Jávea Tax returns for the years 2008 2009 2010 and 2011 Tax on Non resident Income applicable to property owners in Jávea Tax returns for the years 2007 2008 2009 2010 and 2011 It is important to note that due to the scarcity of public funds especially in the municipal coffers the processing of such requests may be delayed or rejected In such cases a judicial review can be requested Should you wish us to review your situation in the light of the abovementioned judgement please contact us at the earliest opportunity In order to do so it would be useful to have copies of the IBI Property Rates receipts for the years 2006 2011 inclusive Tweet Tagged under ECONOMY TAX LAW LEGAL Related items TAX INFORMATION EXCHANGE AGREEMENTS

    Original URL path: http://www.lextax.es/index.php/en/news/item/10-partial-refund-of-past-ibi-receipts-and-other-taxes-calculated-on-the-rateable-value-of-properties (2016-04-30)
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  • Displaying items by tag: ECONOMY
    1 Rate applicable to objects which by its character can only be used as school material The reduced rate of 4 is maintained for the following material albums music sheets maps and sketchbooks School books like other books newspapers and magazines keep the tax at the reduced rate of 4 percent Meanwhile the new general rate increase of 21 the following items puzzles and other educational toys like mecanos or building toys the pen holders calendars cards and crafts notebooks compasses colored paper and craft clay modeling dough crayons paints watercolors spiral notebooks plastic sheeting for covering books and supplementary materials to the previous Backpacks and school children and youth All office equipment taxed from tomorrow at 21 VAT 2 Tax rate applicable to the flowers and ornamental plants Flowers and ornamental plants are excluded from the reduced rate of 10 percent of tax to be taxed at the general rate of 21 VAT However remain in the tax rate of 10 seeds bulbs cuttings and other plant derived products that can only be used in the production of flowers or live plants fruit trees and shrubs vegetable plants and herbs used as a condiment 3 Tax rate of MIXED CATERING SERVICES The new reduced rate of 10 applies to hotel services encampment spa and restaurants hotel services rendered or restoration in bars or cafes which are installed or gaming arcades and games table football darts playground equipment etc the bar and restaurant services rendered in bingo halls casino and betting shops catering service in conjunction with the accessory service of musical performance dance etc engaged in the celebration of weddings and similar events Will be taxed at 21 the services rendered in discos clubs dinner shows party rooms dance room sauna pool spa runway use or sports fields etc Provided by hotels to their customers provided it is not an ancillary or complementary to the provision of the catering service and are billed separately to the same discotheque services dinner show party rooms tablaos flamingos karaoke dance halls and barbecue Catering services rendered by cafe theater café concerts pubs and cafes simultaneously with musical performances and the like As an exception supplies of food and beverages for consumption on the act will taxed at the reduced rate of 10 percent in the days and hours that do not lend themselves simultaneously 4 Tax rate for hairdressing services Taxed at the standard rate of tax 21 VAT Hairdressing services including those associated with wigs hairpieces additions and other works of the same class and manicure services They include among others services involving washing branding styling cutting coloring bleaching perms straightening manicures They keep their tax at the standard rate of tax 21 VAT Services related to aesthetics and beauty such as pedicures waxing makeup body massages body treatments tanning tattoos etc Provided by salons beauty salons and cosmetic cabinets 5 Tax rate on RENDER OF SERVICES TO INDIVIDUALS practicing sport or physical education Increase their tax rate to the standard

    Original URL path: http://www.lextax.es/index.php/en/news/itemlist/tag/ECONOMY (2016-04-30)
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  • NEW SPANISH VAT
    dance room sauna pool spa runway use or sports fields etc Provided by hotels to their customers provided it is not an ancillary or complementary to the provision of the catering service and are billed separately to the same discotheque services dinner show party rooms tablaos flamingos karaoke dance halls and barbecue Catering services rendered by cafe theater café concerts pubs and cafes simultaneously with musical performances and the like As an exception supplies of food and beverages for consumption on the act will taxed at the reduced rate of 10 percent in the days and hours that do not lend themselves simultaneously 4 Tax rate for hairdressing services Taxed at the standard rate of tax 21 VAT Hairdressing services including those associated with wigs hairpieces additions and other works of the same class and manicure services They include among others services involving washing branding styling cutting coloring bleaching perms straightening manicures They keep their tax at the standard rate of tax 21 VAT Services related to aesthetics and beauty such as pedicures waxing makeup body massages body treatments tanning tattoos etc Provided by salons beauty salons and cosmetic cabinets 5 Tax rate on RENDER OF SERVICES TO INDIVIDUALS practicing sport or physical education Increase their tax rate to the standard rate VAT at 21 club services provided by Marinas sailing schools activities related to sports hiking climbing canyoning rafting trekking bungee jumping and similar activities bowling equestrian access fees gyms etc using tracks fields and sports facilities use of the golf course tennis courts squash and paddle courts swimming pools jogging tracks etc classes for sport or physical education golf lessons tennis paddle tennis skiing aerobics yoga pilates taichi martial arts spinning fencing chess equipment rentals and equipment for sports renting skis snowboards and boots rackets scuba gear bags clubs balls and electric cars for travel on the golf courses etc 6 Tax rate in SERVICES PROVIDED BY performers artists directors and technicians From tomorrow 21 VAT in services provided by performers artists directors and technicians who are natural persons producers of films that can be shown at theaters and the organizers of plays and musicals The copyrights rights remain the same 7 Rate applicable to healthcare DENTAL and thermal cures General rate VAT at 21 laser hair removal services cosmetic dermatology and cosmetic surgery mesotherapy and slimming treatments massages provided by physiotherapists nutrition and dietetics services provided by duly recognized doctors or health professionals and performed outside the medical service of diagnosis prevention or treatment of diseases The reporting and valuation by an expert of personal injury and medical certificates Services provided by dentists dentists dental technicians and dental technicians where they relate to activities related to their profession remain in the same tax rate 8 Tax rate applicable to the supply of housing VAT applies to 4 made until 31 December 2012 including Supply of homes including garages with a maximum of two units located in them and annexes that are transmitted together and made subject to

    Original URL path: http://www.lextax.es/index.php/en/news/item/9-new-spanish-vat (2016-04-30)
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  • Lawyers
    with other teams As well it may also do support reports to the inspection bodies In addition in collaboration with other inspection bodies it will have power to issue guidelines on the taxpayers to inspect selection to issue technical tax reports on the matter and to develop regulations proposals Also it will be responsible for the coordination and participation in controls together with other countries tax authorities Likewise it will establish action criteria and guidelines in international forums and in international mutual assistance The ITSNO will have in turn a team specialized in economic and financial evaluations with tax transcendence intangible companies valuation unlisted securities etc Below we offer you the full text from the Spanish State Gazette BOE dated 15th March 2013 where the complete resolution explaining why this office is created is published Above we offer you the full text from the Government Gazette dated March 15 2013 which is published integrates the resolution establishing this Office and the link to it as well as the link to it The prevention and battle against the tax fraud always essential objectives of the tax Administration achieve a special importance in an economic crisis and budgetary austerity context The battle against the fraud and the tax evasion as well as the adoption of regulatory measures requires that the Spanish Tax Agency will be provided of the necessary organic means to that purpose The globalization and economic internationalization growing have lead to a major importance of the tax transnational aspect In this international context the prevention and battle against the tax fraud is being a special attention object by the Tax Administrations from our environment This is reflected on several international organizations where Spain participates acting to increase the international cooperation standards as it occurs at the Global Transparency forum in Information Exchange or to avoid the tax bases erosion and benefits offshoring in a recent initiative from the OECD The concern is shared by the European Union which recently launched its Plan of Action to strengthen the battle against tax fraud and evasion The Spanish Tax Agency should advance in this urgent field for the international tax system so a determined push of the tax control action is necessary in this matter In a similar manner to other neighbour countries structures by this Resolution is created within the Financial and Tax Inspection Department from the Spanish Tax Agency and depending on the Management of it an International Taxation System National Office which will have power in the whole national territory for the management administration planning promotion and operational coordination in the matter By this Resolution functions and power are attributed to the mentioned Office their essential organization and operation profiles are established and are performed in the 24th March 1992 Resolution the necessary technical adjustments to ensure the Office Chief action as well as from the integrated teams on it This Resolution will enter in force the 1st April 2013 http boe es boe dias 2013 03 15 pdfs BOE

    Original URL path: http://www.lextax.es/index.php/en/news/itemlist/category/5-lawyers (2016-04-30)
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  • Legal
    cancelled Identity theft is a growing crime To protect your identity please bring or send this form to the Consulate of Alicante as soon as possible You do not need to wait until you apply for a new passport It is vital you report a lost or stolen passport as soon as possible even if you don t want to replace your passport immediately The loss or theft of your passport will be recorded and forwarded to the Identity and Passport Service IPS IPS will then cancel your passport to reduce the risk of someone else using your passport or your identity Help travelling back to the UK or other destination If you need to travel urgently you may be eligible for emergency travel documentation please visit this link Replace a lost or stolen passport You can apply for a replacement passport at the same time as reporting your British passport lost or stolen Form more information click on this link What to do about a damaged passport You do not need to report a damaged passport but if your passport is damaged beyond reasonable wear and tear some airlines may not let you travel For this reason we recommend that you apply for a replacement as soon as possible You will need to send the damaged passport when you apply for a replacement The Consulate will return it once we have established your identity and confirmed that the damage is not due to fraudulent tampering Fraudulent tampering means someone trying to change the identity details or photo on a passport for example to use it illegally If you later find your passport If you find your passport after reporting it lost or stolen you must return it to the nearest Embassy High Commission or Consulate or the Identity and

    Original URL path: http://www.lextax.es/index.php/en/news/itemlist/category/6-legal (2016-04-30)
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  • Tax
    10 2010 for the prevention of money laundering and terrorist financing that is for The natural person on whose behalf it is intended to establish a business relationship or intervene in any transaction The natural person who ultimately owns or controls directly or indirectly a percentage higher than 25 of the capital or voting rights of a legal person or by other means exercising control direct or indirect of the management of a legal person An exception is a company listed on a regulated market in the European Union or third country s equivalent The person or persons who hold or exercise control of 25 or more of the property of a legal instrument or the person who administers or distributes funds or when beneficiaries are yet to be determined the class of persons in benefit of which is set up or operates There will be no reporting obligation for those assets or rights whose value is lower than 50 000 euros considered in the aggregate for each group of assets listed above In the following year the information returns should be filed only if there are new assets or rights the values of assets or rights already reported have increased in certain cases in which ownership in those assets or rights is relinquished Penalties It regulates a system of penalties for cases in which these information models i are not submitted on time ii are submitted with incomplete inaccurate or false information or iii are presented by means other than electronic computer or telematic when those means are required These are considered very serious offenses Penalties in these cases are fixed generally in an amount of 5 000 euros per item or set of data on the same asset if the declaration has not been submitted or has been presented but includes inaccurate or false data with a minimum of 10 000 euros The amount of data or data set is reduced to 100 euros with a minimum of 1 500 euros if the information model is filed late without prior notification or when it is presented by means other than electronic computer and communication when it is compulsory to use these means Effects on income tax and corporation tax Failure to comply with this new reporting requirement in term besides the punitive consequences aforementioned also produces effects in the field of income tax and corporation tax For Personal Income Tax tenure statement or acquisition of goods or rights in respect of which the obligation to declare has not been fulfilled will be considered a taxable capital gain and integrated into the overall tax base of the oldest non prescribed tax year For the Corporate Income Tax goods and rights will be considered as acquired with undeclared income and will also be assigned to the oldest non prescribed tax period This applies to periods ending as of October 31 2012 The Act with unclear wording establishes that the imputation of rent will be appropriate to the period in which

    Original URL path: http://www.lextax.es/index.php/en/news/itemlist/category/7-tax (2016-04-30)
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